Lian Hwa Foods (TPE:1231) Days Payable: 37.03 (As of Dec. 2025) — 11% Below Median


TPE:1231 Lian Hwa Foods Corp TPE:1231
88 GF Score
Price NT$88.50
GF Value NT$100.87
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Lian Hwa Foods Days Payable?

Lian Hwa Foods TPE:1231 +0.68% 88 Days Payable is 37.03 as of Dec. 2025, which is 11% below its 10-year median of 41.51. GuruFocus rates TPE:1231 with a GF Score™ of 88/100 and a GF Value™ of NT$100.87 (Modestly Undervalued). The stock has 5 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, Lian Hwa Foods ranks worse than 60.02% on this metric.

Lian Hwa Foods's average Accounts Payable for the three months ended in Dec. 2025 was NT$1,068 Mil. Lian Hwa Foods's Cost of Goods Sold for the three months ended in Dec. 2025 was NT$2,632 Mil. Hence, Lian Hwa Foods's Days Payable for the three months ended in Dec. 2025 was 37.03.

The historical rank and industry rank for Lian Hwa Foods's Days Payable or its related term are showing as below:

TPE:1231' s Days Payable Range Over the Past 10 Years
Min: 36.87   Med: 41.51   Max: 45.21
Current: 36.87

During the past 13 years, Lian Hwa Foods's highest Days Payable was 45.21. The lowest was 36.87. And the median was 41.51.

TPE:1231's Days Payable is ranked worse than
60.02% of 1881 companies
in the Consumer Packaged Goods industry
Industry Median: 43.96 vs TPE:1231: 36.87

Lian Hwa Foods's Days Payable increased from Dec. 2024 (35.24) to Dec. 2025 (37.03). It may suggest that Lian Hwa Foods delayed paying its suppliers.


Lian Hwa Foods Days Payable Historical Data

* Premium members only.

The historical data trend for Lian Hwa Foods's Days Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Lian Hwa Foods Days Payable Chart

Lian Hwa Foods Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 40.00 39.84 45.21 42.45 38.93

Lian Hwa Foods Quarterly Data
Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 35.24 37.07 37.40 34.13 37.03

TPE:1231 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, Lian Hwa Foods's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Lian Hwa Foods Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Lian Hwa Foods's Days Payable distribution charts can be found below:

* The bar in red indicates where Lian Hwa Foods's Days Payable falls into.


TPE:1231
88GF Score
Lian Hwa Foods Corp TPE:1231
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Lian Hwa Foods Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Lian Hwa Foods's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (1075.666 + 1108.206) / 2 ) / 10237.541*365
=1091.936 / 10237.541*365
=38.93

Lian Hwa Foods's Days Payable for the quarter that ended in Dec. 2025 is calculated as:

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Sep. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (1027.969 + 1108.206) / 2 ) / 2631.728*365 / 4
=1068.0875 / 2631.728*365 / 4
=37.03

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 37.03 mean?
Lian Hwa Foods (TPE:1231) has a Days Payable of 37.03 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Lian Hwa Foods and its competitors. This is 11% below median its historical median of 41.51. Over the past decade, Lian Hwa Foods' Days Payable has ranged from 36.87 to 45.21. According to the industry distribution chart, Lian Hwa Foods ranks #1129 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 60%.
Is Lian Hwa Foods' Days Payable too high?
Lian Hwa Foods' current Days Payable of 37.03 is 11% below median its 10-year median of 41.51. Over the past 10 years, this metric has ranged from a low of 36.87 to a high of 45.21. The Consumer Packaged Goods industry median Days Payable is 43.96. Lian Hwa Foods' value of 37.03 is 15.8% below this industry median. Based on the distribution chart, Lian Hwa Foods ranks #1129 out of 1881 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Lian Hwa Foods has a GF Score™ of 88/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Lian Hwa Foods' Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, Lian Hwa Foods ranks #1129 out of 1881 companies for Days Payable. This places Lian Hwa Foods in the lower half of its industry. The industry median Days Payable is 43.96. Lian Hwa Foods' value of 37.03 is 15.8% below this benchmark. Historically, Lian Hwa Foods' own Days Payable has ranged from 36.87 to 45.21 over the past decade. While the company's 10-year median is 41.51 vs. the industry median of 43.96, Lian Hwa Foods has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.96, based on 1,881 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Lian Hwa Foods's current Days Payable of 37.03 is 15.8% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Lian Hwa Foods and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Lian Hwa Foods's current Days Payable is 37.03, which is 11% below median its own 10-year median of 41.51. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lian Hwa Foods stock overvalued right now?
Based on GuruFocus' analysis, Lian Hwa Foods (TPE:1231) is currently considered Modestly Undervalued. The stock's GF Value™ is NT$100.87, compared to a current price of NT$88.50 — trading 12.3% below its estimated fair value. The current Days Payable is 37.03, which is 11% below median its 10-year median of 41.51 and 15.8% below the Consumer Packaged Goods industry median of 43.96. Lian Hwa Foods' overall GF Score™ is 88/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Lian Hwa Foods (TPE:1231), the current Days Payable is 37.03 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Lian Hwa Foods (TPE:1231) Overvalued in 2026?

Based on GuruFocus' analysis, Lian Hwa Foods stock appears to be undervalued. The current stock price of NT$88.50 is trading 12.3% below its estimated GF Value™ of NT$100.87. GuruFocus considers Lian Hwa Foods to be Modestly Undervalued.

Key valuation signals for TPE:1231:

  • Days Payable: 37.03 (11% below median its 10-year median of 41.51)
  • GF Value™: NT$100.87 vs. price of NT$88.50 (12.3% below fair value)
  • GF Score™: 88/100 with 5 warning signs
  • Industry Position: 15.8% below the Consumer Packaged Goods median (#1129 of 1881)

No single metric tells the full story. See the TPE:1231 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Lian Hwa Foods Business Description

Address No. 148, Dihua Street, Section 1, Datong District, Taipei, TWN
Lian Hwa Foods Corp is engaged in the manufacturing, processing, trading, and wholesale and retail of seaweed, squid, pasta, rice bran, beans, nuts, melon seeds, jams, beverages, sugar, candy, biscuits, peanut butter and other products or processed products, and various sea and land products, frozen processed foods and canned foods. It operates in two divisions: Snack Food Division and RTE (Ready-to-Eat) Foods Division. The RTE (Ready-to-Eat) Foods Division derives majority of the revenue from Taiwan. Its brands include KOLOKO Crispy Pea Snacks, VIVA Nuts, CADINA Snacks, Moto-Moto-Yama Seaweed, Chef Hoka Instant Pasta, and Lucky Star Snacks.
88GF Score

Get the complete analysis for TPE:1231

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

NT$88.50
Price
NT$100.87
GF Value